A customer of RoughEdge Sharpeners alleges that RoughEdge's new razor sharpener had a defect that resulted in serious injury to the customer.RoughEdge believes the customer has a 51%chance of winning the case,and that if the customer wihs the case,there is a range of losses of between$1,000,000 and$3,000,000 in which any number is equally likely to occur.Under U.S.GAAP,RoughEdge should accrue a liability in the amount of: